Document Identification Number (DIN) AY 2026-27

By | May 8, 2026
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Document Identification Number (DIN)

Introduction
The Central Board of Direct Taxes (CBDT) has made it mandatory to quote a Document Identification Number (DIN) in all communications issued by Income-tax authorities from 01-10-2019. Taxpayers can verify the authenticity of such documents on the Income-tax e-filing portal. This initiative aims to enhance transparency and maintain an audit trail of communications.

Scope of DIN

  • DIN must be quoted in all assessment orders, appeals, notices, exemptions, enquiries, penalties, prosecution orders, rectifications, and approvals. [Circular No. 19/ 2019, Dated 14-8-2019]
  • As per CBDT Circular No. 19/2019, dated 14-08-2019, any communication without a DIN is deemed invalid.

Exceptions for Manual Communications

Manual communications may be issued only in exceptional cases with prior approval from the Chief Commissioner/Director General of Income-tax, such as:

  • Technical difficulties in generating or allotting DIN.
  • Field officers conducting on-site verification or enquiries.
  • Delay in PAN migration, leading to incorrect jurisdiction.
  • Absence of PAN, where proceedings are initiated (except underSections 131& 133).
  • Unavailability of system functionality for issuing communication.

Each manual communication must:

  • Clearly state that it is issued without a DIN.
  • Mention the date of approval for manual issuance.

Regularisation of Manual Communications

Manually issued communications must be regularised within 15 working days by:

  • Uploading the document on the Income Tax Business Application (ITBA) system.
  • Generating a DIN electronically.
  • Sending the DIN to the assessee using the system-generated format.

Consequences of Non-Compliance